Withholding Tax Rates for Royalties
under Thailand's DTAs
if the recipient of royalties does not have a P.E. or fixed base in the source country
Country Tax Rate not exceeding
28. United States of America
5 % use of or the right to use any copyright of literary, artistic or scientific work
including software, and motion pictures and works on film, tapes or
other means of reproduction for use in connection with radio or
television broadcasting.
8 % use of or the right to use industrial, commercial or industrial equipment
15 % other royalties